The jurisdiction to hear and resolve economic-administrative claims corresponds to the Regional Economic-Administrative Courts (TEAR) and the Central Economic-Administrative Court (TEAC), although for certain issues, jurisdiction lies within the Ministry of Economy and Finance. There are also so-called Economic-Administrative Local Court, whose jurisdiction extends only to the territories of Ceuta and Melilla.
The TEAR and TEAC, despite its name, organically falls within the Ministry of Economy and Finance itself, so that, in a way, become part and parcel of the causes that are assigned to them.
An Administrative Economic Court reference may be made directly, i.e. without having previously filed an administrative appeal which, as we have seen, is optional. Nevertheless, nothing prevents you to reach the administrative economic way after having filed the appeal for reconsideration (see section 4.1).
The procedure for this route is relatively simple, though somewhat more complex than expected for an administrative appeal.
In general, the economic-administrative claims are filed with the corresponding TEAR to the respective region.
Depending on the amount of the claim, the resolution issued by the TEAR may or may not end the economic and administrative authority. Thus, if the amount of the contested act does not exceed three million pesetas, TEAR resolution puts an end to this route. If, on the contrary, the amount of the contested measure exceeds that amount, the resolution of the TEAR should be appealed by appeal to the TEAC, for judgment, thereby putting an end to the administrative economic route (see section 4.5).
In the case of a matter of checking values or setting tax bases, the limit is set at fifty million pesetas.
There are two ways to start the claim:
a) By letter in which the taxpayer is simply asking to accept the economic-administrative claim. After a few months, the TEAR will show the taxpayer the administrative record, in order to put forward the arguments that they consider is their right and to present relevant evidence (see brief filing models and observations in paragraphs 11.2 and 11.3)
b) By letter in which, besides asking for filing the economic-administrative claim, the taxpayer puts forward the arguments he deems appropriate to their right, providing relevant documents and evidence.
Application processing should be faster in the event b) since, before; unless the taxpayer stated otherwise, it is understood that renounces subsequent proceedings setting the file manifesto for claims and evidence. However, in practice this is not so, since the TEAR usually, also in this case; highlights the file to the taxpayer. Sometimes it is advisable to opt for the first alternative, since, after the date of the appeal; it is possible that new foundations that support the claim appear.
The document instituting proceedings to the economic-administrative claim with the TEAR must be filed within fifteen working days from the day following that on which the notification is received of the contested act (e.g. a settlement or an express resolution on appeal). In case of a negative decision by administrative silence, the claim may be submitted at any time, although a minority of the doctrine understands that it must be equipped administrative silence to so-called "formally defective notices" (see section 6.2), so the deadline would be reduced to six months to appeal dismissal decisions by silence.
The deadline to make submissions once the file is revealed is fifteen working days.
In theory, between the application and the resolution should not take more than one year, except as the norm states, when duly justified exceptional circumstances concur. In practice, the exception has become a general rule, and the Administrative Economic Courts typically take well over a year to settle claims.
To prevent harm to the taxpayer with administrative inactivity, here there is the figure of negative administrative silence: if the TEAR has not resolved within a year, the taxpayer may consider the claim dismissed in order to lodge appeals.
Against the TEAR resolutions, the following resources can be appealed:
1. An appeal before the TEAC, if the amount of the issue, TEAR resolution does not put an end to the economic and administrative authority (see section 4.5).
2. The administrative appeal before the High Court of Justice of the Autonomous Community to whether, in the amount of the issue, TEAR resolution puts an end to the economic and administrative authority (see section 4.10).